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All Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Shalshabila Shafa
Unknown Affiliation
Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology

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Peran Pengawasan Internal Dalam Upaya Pencegahan Kecurangan Akuntansi Sektor Publik Devi Savira; Sonny Fransisco Siboro; Shalshabila Shafa
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.2003

Abstract

Internal supervision plays a crucial role in preventing fraud that occurs in the public accounting sector (ASP) in Indonesia. Fraud is a serious problem that can harm various parties, both financially and in terms of reputation. This research technique reviews various aspects related to the internal supervision/control system, the role of internal audit, and other aspects or factors that contribute to efforts to prevent fraud. Through method techniques from a literature review, this study can be concluded, and analyze the results of related research, which highlights the importance of the whistleblowing system, implementation (e-procurement), and internal supervision/control system (SPI) as part of prevention strategy. The main findings show that internal control is very effective and significant in reducing the possibility of fraud. Meanwhile, a good internal supervision/control system (SPI) will play a very important role in protecting assets and maintaining the integrity of financial reports. The implications of this research objective can provide guidance for organizations to strengthen corporate financial governance and increase effectiveness in facing fraud challenges in the future.
Pengaruh Pengalaman Auditor Terhadap Kualitas Audit (Studi Literatur) Shalshabila Shafa; Kasmanto Miharja; Devi Savira
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 4 (2024): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i4.323

Abstract

The auditor's experience aspect is a crucial factor in determining the quality of audit activities at KAP. The research is aimed at exploring the impact of aspects of an auditor's experience on the quality of audit activities and results based on relevant literature studies. The research method uses a narrative literature review to synthesize evidence from various literature sources. The results of the analysis show that the auditor's experience aspect has a close, positive and significant relationship to the auditor's ability to identify material errors and fraud in the form of client financial reports. The implication of this research is the importance of developing auditor experience as a strategy to improve audit standards and public trust.
Peran Pengawasan Internal Dalam Upaya Pencegahan Kecurangan Akuntansi Sektor Publik Devi Savira; Sonny Fransisco Siboro; Shalshabila Shafa
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.2003

Abstract

Internal supervision plays a crucial role in preventing fraud that occurs in the public accounting sector (ASP) in Indonesia. Fraud is a serious problem that can harm various parties, both financially and in terms of reputation. This research technique reviews various aspects related to the internal supervision/control system, the role of internal audit, and other aspects or factors that contribute to efforts to prevent fraud. Through method techniques from a literature review, this study can be concluded, and analyze the results of related research, which highlights the importance of the whistleblowing system, implementation (e-procurement), and internal supervision/control system (SPI) as part of prevention strategy. The main findings show that internal control is very effective and significant in reducing the possibility of fraud. Meanwhile, a good internal supervision/control system (SPI) will play a very important role in protecting assets and maintaining the integrity of financial reports. The implications of this research objective can provide guidance for organizations to strengthen corporate financial governance and increase effectiveness in facing fraud challenges in the future.
THE EFFECT OF LEVERAGE AND LIQUIDITY ON STOCK RETURNS WITH COMPANY SIZE AS A MODERATION IN FINANCIAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE 2020-2023 PERIOD Fitri Rahmiyatun; Shalshabila Shafa; Sugiarti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2728

Abstract

The financial industry in Indonesia continues to grow through the provision of increasingly competitive investment services, opening up opportunities for companies to attract investors. This study aims to analyze the effect of leverage and liquidity on stock returns, as well as to assess whether company size strengthens this relationship. The research was conducted on non- bank financial sector companies listed on the Indonesia Stock Exchange during the period 2020–2023. A quantitative approach was used with secondary data taken from annual financial reports. The sample was determined purposively according to specific criteria, resulting in 40 observations. Data processing was performed using Eviews-13 software. Data analysis included descriptive tests, panel data regression, and moderation interaction tests (MRA). Independent variables included leverage (Debt to Equity Ratio) and liquidity (Current Ratio), with stock returns (price return) as the dependent variable, and company size (ln total assets) as the moderating variable. The results show that, both before and after MRA, leverage does not have a significant effect on stock returns (probability 0.86 & 0.56 > 0.05), and liquidity does not have a significant effect on stock returns (probability 0.12 & 0.90 > 0.05). Simultaneously, both before and after the MRA, leverage and liquidity do not have a significant effect on stock returns (probability 0.26 & 0.44 > 0.05). Furthermore, firm size does not function as a moderator in this research model, in the interaction between leverage and stock returns (probability 0.82 > 0.05), and in the interaction between liquidity and stock returns (probability 0.60 > 0.05). The coefficient of determination before MRA was 1.8% with an epsilon of 98.2%, and the coefficient of determination after MRA was 0%, indicating that the addition of moderation worsened the previous model.
Co-Authors Devi Savira Fitri Rahmiyatun Kasmanto Miharja Sonny Fransisco Siboro Sugiarti